Article Per Year (5 Year)
p-Index From 2021 - 2026
5.732
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi Jurnal Administrasi Negara
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
The Effect of the Proportion of Women on the Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Indira Swari, Ni Made Pradnya; Ratnadi, Ni Made Dwi; Asmara Putra, I Nyoman Wijana; Harta Mimba, Ni Putu Sri
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Paramadewi, Putu Monique; Putra, I Nyoman Wijana Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Putri Maharani; I Nyoman Wijana Asmara Putra
ADMIN: Jurnal Administrasi Negara Vol. 2 No. 6 (2025): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to examine the relationship between understanding tax regulations, tax socialization, tax sanctions, and individual taxpayer compliance at KPP Pratama Badung Utara. Indonesia as a developing country is highly dependent on state revenue, especially in tax revenue. The aforementioned symptom in Indonesia today is the low compliance ratio of taxpayers in submitting tax returns due to the deficient tax system in Indonesia, namely the self-assessment system. Primary data, consisting of questionnaires, and secondary data from KPP Pratama Badung Utara were utilized in this study. The population in this study were 118,750 taxpayers, with a sample of 100 respondents determined using the Slovin formula with the accidental sampling method. Multiple linear regression analysis was the method of analysis. Results demonstrated that comprehension of tax regulations, tax socialization efforts, and tax sanctions positively influenced individual taxpayer compliance. The combined effect of these independent variables explained 53.6% of the variation in individual taxpayer compliance. This study suggests that KPP Pratama Badung Utara should focus on understanding of tax regulations, tax socialization, and tax sanctions to increase individual taxpayer compliance.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wijana Asmara Putra; Anak Agung Gde Putu Widanaputra; I Putu Bayu Suyadnya Pratama; Ni Luh Tillatama Sidhirastu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.322-331

Abstract

The government has issued various policies to raise taxpayer compliance, yet studies on regional taxes—such as hotel tax—remain limited. Hotel tax is collected by third parties (hotels) from customers, and this delegated authority can be misused for internal interests. This study examines factors influencing hotel taxpayers’ compliance intentions using the Theory of Planned Behavior. The population comprises 2,642 hotel taxpayers in Denpasar, Badung, Gianyar, and Tabanan. A sample of 100 was drawn via probability sampling using the Slovin formula. Data were gathered through 5-point Likert questionnaires distributed both offline and online. The instrument underwent validity and reliability testing, and responses were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results show that tax morale, taxpayer awareness, tax fairness, trust in government, the power of tax authorities, tax convenience, and tax information positively affect compliance intentions. In other words, higher tax morale and awareness, stronger perceptions of fairness, greater trust in government, stronger perceived authority, easier procedures, and better information are associated with higher intentions among hotel businesses to comply with hotel tax.
Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance Adelia Aura Az Zahra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study's objective is to learn how PT Perusahaan Listrik Negara Indonesia Power Bali Power Generation Unit's enterprise resource planning deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between enterprise resource planning installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when enterprise resource planning with a good performance is implemented.
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Adelia Aura Az Zahra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Bayu Suyadnya Pratama I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy Indira Swari, Ni Made Pradnya K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Luh Tillatama Sidhirastu Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Ita Widyantari Utami Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini